impôts locaux – Conditions d'application de l'exonération de taxe de publicité foncière (TPF)

This written question concerns the conditions for applying an exemption from property transfer tax (TPF) for local taxes in France. It seeks clarification on the specific criteria and circumstances under which this tax relief is granted. The question is posed to the French government, likely by a Member of Parliament, to understand the practical application of tax laws affecting property transactions and local government revenue.